AGENCY: Utah State Tax Commission. Processing Division

SERIES: 9769
TITLE: Tire recycling tax returns
DATES: 1990-2019.
ARRANGEMENT: Chronological, thereunder by account number

DESCRIPTION: These returns are filed by businesses who sell tires and collect the fee for recycling and disposing of used tires. UCA_26-32a-104(1)_(1990), states that this recycling fee is imposed on the purchase of a new tire by a consumer. These returns contain name, address and account number of business; taxable amounts of sales; number of tires sold or exchanged; fees collected and the tax period the return was filed in.

This paper record series is being microfilmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 09/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal Legal

This disposition is based on UCA_76-8-1101(2)_(1990) which sets the statute of limitations for prosecution at "six years from the date the tax should have been remitted". Six years is also the audit period for this return.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)

---